2017 (11) TMI 137

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..... t willfully made any mis-statement or suppressed facts or violated any provision of the Act or Rules with on intent to evade payment of duty - Held that: - I do not find any material to establish malafide intent on the part of the respondent - order of the Commissioner (Appeals) upheld - appeal dismissed - decided against Revenue. - Ex/614/2012 - FO/A/76321/2017 - Dated:- 30-5-2017 - Shri P. K .....

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..... required duty paying do-cuments. A Show Cause Notice dated 10.10.2008 was issued to the assessee for recovery of irregularly availed CENVAT Credit for ₹ 43,30,646/- alongwith interest and penalty. 2. The adjudicating authority confirmed the demand of ₹ 29,37,07/- alongwith interest and penalty. Since the above amount had already been paid the same was appropriated towards the tax l .....

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..... dvocate appearing on behalf of the respondents has filed written submissions. On perusal of the records, I do not find any material to establish malafide intent on the part of the respondent. Therefore, I find no reason to interfere with the order of the Commissioner (Appeals). 6. The appeal filed by the revenue is devoid of merits and is therefore dismissed. (Dictated and Pronounced in the .....

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